Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 107 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

1000 3

1000 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities B U 1

1000 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B B/P U/E 2/7

1000 4127 Amounts Appropriated From Specific Invested TAFS - Payable B U/E 1/2/7

1000 4136 Contract Authority To Be Liquidated by Trust Funds B U 7

1000 4137 Transfers of Contract Authority - Allocation B U 7

1000 4139 Contract Authority Carried Forward B U 1/3/4/7

1000 4149 Borrowing Authority Carried Forward B U/E 1/3/4/7

1000 4153 Transfers of Contract Authority - Nonallocation B U 7

1000 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B U/E 1/2/3/7

1000 4171 Nonallocation Transfers of Invested Balances - Receivable B U/E 1/2/7

1000 4172 Nonallocation Transfers of Invested Balances - Payable B U/E 2/3/7

1000 4201 Total Actual Resources - Collected B U/E

1000 4221 Unfilled Customer Orders Without Advance B F/E U/E

1000 4222 Unfilled Customer Orders With Advance B U/E

1000 4225 Expenditure Transfers from Trust Funds - Receivable B U/E

1000 4251 Reimbursements and Other Income Earned - Receivable B F/E U/E

1000 4283 Interest Receivable From Treasury B U/E

1000 4285 Receivable From the Liquidating Fund B U/E

1000 4286 Receivable From the Financing Fund B U/E

1000 4287 Other Federal Receivables B U/E

1000 4295 Adjustments to the Exchange Stabilization Fund B U 3

1000 4350 Canceled Authority B E 1

1000 4384 Temporary Reduction/Cancellation Returned by Appropriation B B U 2/3/4/7

1000 4384 Temporary Reduction/Cancellation Returned by Appropriation B C U 2/7

1000 4384 Temporary Reduction/Cancellation Returned by Appropriation B D U/E 2/7

1000 4384 Temporary Reduction/Cancellation Returned by Appropriation B P U/E 2/3/4/7

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

Budgetary Resources:

Unobligated balance brought forward, October 1
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 108 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1000 4384 Temporary Reduction/Cancellation Returned by Appropriation B S U/E 1/3/4/7/8

1000 4394 Receipts Unavailable for Obligation Upon Collection B U 2/7

1000 4397 Receipts and Appropriations Temporarily Precluded From Obligation B C/P U 2/7

1000 4398 Offsetting Collections Temporarily Precluded From Obligation B S U 3/4

1000 4398 Offsetting Collections Temporarily Precluded From Obligation B S U/E 1

1000 4801 Undelivered Orders - Obligations, Unpaid B U/E

1000 4802 Undelivered Orders - Obligations, Prepaid/Advanced B U/E

1000 4901 Delivered Orders - Obligations, Unpaid B U/E

1000 4908 Authority Outlayed Not Yet Disbursed B U 1/4

1020 5

1020 4111 Debt Liquidation Appropriations E D/P U/E 1/3/4

1020 4112 Liquidation of Deficiency - Appropriations E U/E 1/3/4

1020 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/P U/E 2/7

1020 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/P U/E 2/7

1020 4115 Loan Subsidy Appropriation E D/P U/E 1/3/4

1020 4116 Debt Forgiveness Appropriation E P U/E

1020 4117 Loan Administrative Expense Appropriation E D/P U/E 1/3/4

1020 4118 Reestimated Loan Subsidy Appropriation E U/E 1/3/4

1020 4119 Other Appropriations Realized E D/P U/E

1020 4121 Amounts Appropriated From Specific Invested TAFS Reclassified – Receivable - 

Cancellation E P/S U/E

1020 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities E U 1

1020 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction E P/S U/E

1020 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation E U/E 1

1020 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation E U/E 2/7

1020 4125 Loan Modification Adjustment Transfer Appropriation E U/E 1/3/4

Adjustment to unobligated balance brought forward, October 1 (+ or -) (Note 28)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 109 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1020 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E B/P U/E 2/7

1020 4127 Amounts Appropriated From Specific Invested TAFS - Payable E U/E 2/7

1020 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E B/P U/E 1/2/7

1020 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E B/P U/E 1/2/7

1020 4130 Appropriation To Liquidate Contract Authority Withdrawn E U/E

1020 4131 Current-Year Contract Authority Realized E U/E

1020 4132 Substitution of Contract Authority E S U/E 4

1020 4133 Decreases to Indefinite Contract Authority E U/E

1020 4134 Contract Authority Withdrawn E U/E

1020 4135 Contract Authority Liquidated E P/S U/E

1020 4136 Contract Authority To Be Liquidated by Trust Funds E U 7

1020 4137 Transfers of Contract Authority - Allocation E U 7

1020 4138 Appropriation To Liquidate Contract Authority E U/E

1020 4140 Substitution of Borrowing Authority E P/S U/E 1/3

1020 4141 Current-Year Borrowing Authority Realized E U/E

1020 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E U/E

1020 4144 Borrowing Authority Withdrawn E U/E

1020 4146 Actual Repayments of Debt, Current-Year Authority E B U/E 2/4/7

1020 4146 Actual Repayments of Debt, Current-Year Authority E B/P/S U/E

1020 4147 Actual Repayments of Debt, Prior-Year Balances E U/E

1020 4150 Reappropriations - Transfers-In E U/E

1020 4151 Actual Capital Transfers to the General Fund of the Treasury, 

Current-Year Authority E P U 2

1020 4151 Actual Capital Transfers to the General Fund of the Treasury, 

Current-Year Authority E S U/E

1020 4152 Actual Capital Transfers to the General Fund of the Treasury, 

Prior-Year Balances E U/E

1020 4153 Transfers of Contract Authority - Nonallocation E U 7

1020 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E U 7

1020 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E U 7
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 110 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1020 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded 

From Obligation E U 1/3/4

1020 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded 

From Obligation E U/E 1

1020 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E U/E 2/7

1020 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E U 3

1020 4167 Allocations of Realized Authority - Transferred From Invested Balances E U/E

1020 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From 

Invested Balances - Temporary Reduction E U/E

1020 4170 Transfers - Current-Year Authority E P/S U/E

1020 4171 Nonallocation Transfers of Invested Balances - Receivable E U/E 1/2/7

1020 4172 Nonallocation Transfers of Invested Balances - Payable E U/E 2/3/7

1020 4173 Nonallocation Transfers of Invested Balances - Transferred E U/E 1/2/3/7

1020 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E P/S U/E

1020 4176 Allocation Transfers of Prior-Year Balances E P/S U/E

1020 4190 Transfers - Prior-Year Balances E P/S U/E

1020 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E P/S U/E

1020 4192 Balance Transfers - Unexpired to Expired E P/S U/E

1020 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E P/S U/E

1020 4196 Balance Transfers-In - Expired to Expired E D P/S E 

1020 4197 Balance Transfers-Out - Expired to Expired E C P/S E 

1020 4199 Transfer of Expired Expenditure Transfers - Receivable E U/E

1020 4212 Liquidation of Deficiency - Offsetting Collections E U/E

1020 4221 Unfilled Customer Orders Without Advance E U/E

1020 4222 Unfilled Customer Orders With Advance E U/E

1020 4225 Expenditure Transfers from Trust Funds - Receivable E U/E

1020 4230 Unfilled Customer Orders Without Advance - Transferred E U/E

1020 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E U/E

1020 4233 Reimbursements and Other Income Earned - Receivable - Transferred E U/E

1020 4234 Other Federal Receivables - Transferred E U/E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 111 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1020 4251 Reimbursements and Other Income Earned - Receivable E U/E

1020 4252 Reimbursements and Other Income Earned - Collected E U/E

1020 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E U/E

1020 4255 Expenditure Transfers from Trust Funds - Collected E U/E

1020 4260 Actual Collections of "governmental-type" Fees E U/E

1020 4261 Actual Collections of Business-Type Fees E U/E

1020 4262 Actual Collections of Loan Principal E U/E

1020 4263 Actual Collections of Loan Interest E U/E

1020 4264 Actual Collections of Rent E U/E

1020 4265 Actual Collections From Sale of Foreclosed Property E U/E

1020 4266 Other Actual Business-Type Collections From Non-Federal Sources E U/E

1020 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E U/E

1020 4271 Actual Program Fund Subsidy Collected E U/E

1020 4273 Interest Collected From Treasury E U

1020 4275 Actual Collections From Liquidating Fund E U/E

1020 4276 Actual Collections From Financing Fund E U/E

1020 4277 Other Actual Collections - Federal E U/E

1020 4283 Interest Receivable From Treasury E U/E

1020 4285 Receivable From the Liquidating Fund E U/E

1020 4286 Receivable From the Financing Fund E U/E

1020 4287 Other Federal Receivables E U/E

1020 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E U/E

1020 4295 Adjustments to the Exchange Stabilization Fund E U 3

1020 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E U/E

1020 4350 Canceled Authority E E 

1020 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E U/E

1020 4355 Cancellation of Appropriation From Unavailable Receipts E U/E 2/7

1020 4356 Cancellation of Appropriation From Invested Balances E U/E 2/7

1020 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special 

Funds E U/E 2/7
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 112 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1020 4370 Offset to Appropriation Realized for Redemption of Treasury Securities E U/E

1020 4382 Temporary Reduction - New Budget Authority E B/P U/E 2/3/4/7

1020 4382 Temporary Reduction - New Budget Authority E C/D U/E 2/7

1020 4382 Temporary Reduction - New Budget Authority E D/P/S U/E 1/3/4/7/8

1020 4383 Temporary Reduction - Prior-Year Balances E P U/E 2/3/4/7

1020 4383 Temporary Reduction - Prior-Year Balances E S U/E 1/3/4/8

1020 4384 Temporary Reduction/Cancellation Returned by Appropriation E B/P U/E 2/3/4/7

1020 4384 Temporary Reduction/Cancellation Returned by Appropriation E C/D U/E 2/7

1020 4384 Temporary Reduction/Cancellation Returned by Appropriation E S U/E 21/3/4/7/8

1020 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget 

Authority E P U/E 2/7

1020 4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year 

Balances E P U/E 2/7

1020 4390 Reappropriations - Transfers-Out E E 

1020 4391 Adjustments to Indefinite Appropriations E U/E 1/3/4

1020 4392 Permanent Reduction - New Budget Authority E C U/E 1/3/4/7

1020 4392 Permanent Reduction - New Budget Authority E B/D/P/R/S U/E

1020 4393 Permanent Reduction - Prior-Year Balances E C U/E 1/3/4/7

1020 4393 Permanent Reduction - Prior-Year Balances E B/D/P/R/S U/E

1020 4394 Receipts Unavailable for Obligation Upon Collection E U 2/7

1020 4396 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable – Receipts 

Unavailable for Obligation Upon Collection E U

1020 4397 Receipts and Appropriations Temporarily Precluded From Obligation E C/P U/E 2/7

1020 4398 Offsetting Collections Temporarily Precluded From Obligation E S U/E 1/3/4

1020 4398 Offsetting Collections Temporarily Precluded From Obligation E S U 3/4

1020 4399 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts 

and Appropriations Temporarily Precluded From Obligation E U/E

1020 4801 Undelivered Orders - Obligations, Unpaid E U/E

1020 4802 Undelivered Orders - Obligations, Prepaid/Advanced E U/E

1020 4831 Undelivered Orders - Obligations Transferred, Unpaid E U/E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 113 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1020 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, 

Recoveries E U/E

1020 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected E U/E

1020 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E U/E

1020 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E U/E

1020 4901 Delivered Orders - Obligations, Unpaid E U/E

1020 4902 Delivered Orders - Obligations, Paid E U/E

1020 4908 Authority Outlayed Not Yet Disbursed E U

1020 4931 Delivered Orders - Obligations Transferred, Unpaid E U/E

1020 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries E U/E

1020 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds 

Collected E U/E

1020 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E U/E

1020 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E U/E

1020.5

1021

1021 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, 

Recoveries E U/E

1021 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries E U/E

Unobligated balance brought forward, October 1, as adjusted

This line is calculated. Equals sum of lines 1000 and 1020.

Recoveries of prior year unpaid obligations
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 114 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1043

1043 4048 Anticipated Transfers to the General Fund of the Treasury - Prior-Year Balances E U 2

1043 4134 Contract Authority Withdrawn E U

1043 4144 Borrowing Authority Withdrawn E U

1043 4147 Actual Repayments of Debt, Prior-Year Balances E U/E

1043 4152 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances

E U/E

1043 4153 Transfers of Contract Authority - Nonallocation E U 7

1043 4153 Transfers of Contract Authority - Nonallocation B U 7

1043 4176 Allocation Transfers of Prior-Year Balances E P/S U/E

1043 4180 Anticipated Transfers - Prior-Year Balances E U 2

1043 4190 Transfers - Prior-Year Balances E P/S U

1043 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E P/S U/E

1043 4192 Balance Transfers - Unexpired to Expired E P/S U/E

1043 4196 Balance Transfers-In - Expired to Expired E D P/S E 

1043 4197 Balance Transfers-Out - Expired to Expired E C P/S E 

1043 4199 Transfer of Expired Expenditure Transfers - Receivable E U/E 7

1043 4199 Transfer of Expired Expenditure Transfers - Receivable E D U

1043 4295 Adjustments to the Exchange Stabilization Fund E U 3

1043 4295 Adjustments to the Exchange Stabilization Fund B U 3

1043 4310 Anticipated Recoveries of Prior-Year Obligations E D U 2

1043 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E U/E

1043 4350 Canceled Authority E E

1043 4350 Canceled Authority E U 1/2/4/7/8

1043 4350 Canceled Authority B E 1

1043 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E U/E

1043 4355 Cancellation of Appropriation From Unavailable Receipts E U/E 2/7

1043 4356 Cancellation of Appropriation From Invested Balances E U/E 2/7

1043 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special 

Funds E U/E 2/7

Other changes in unobligated balance (+ or -)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 115 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1043 4396 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts 

Unavailable for Obligation Upon Collection E U 2/7

1043 4399 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts 

and Appropriations Temporarily Precluded From Obligation E U 2/7

1051

1290

1290 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority

E P U

1290 4111 Debt Liquidation Appropriations E D/P U 1/3/4

1290 4112 Liquidation of Deficiency - Appropriations E U 1/3/4

1290 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/P U 2/7

1290 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/P U 2/7

1290 4115 Loan Subsidy Appropriation E D/P U 1/3/4

1290 4116 Debt Forgiveness Appropriation E P U

1290 4117 Loan Administrative Expense Appropriation E D/P U 1/3/4

1290 4118 Reestimated Loan Subsidy Appropriation E U 1/3/4

1290 4119 Other Appropriations Realized E P E 1

1290 4119 Other Appropriations Realized E D/P U

1290 4120 Anticipated Indefinite Appropriations E U 2

1290 4121 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - 

Cancellation E P U 2/7

1290 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities E U 1 1

1290 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities B U 1 1

1290 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - 

Temporary Reduction E P U/E 1/2/7

1290 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - 

Temporary Reduction/Cancellation E U 2/7

Unobligated balance from prior year budget authority, net

This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, and 1043

Appropriations (discretionary and mandatory)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 116 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1290 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - 

Temporary Reduction/Cancellation E U/E 1

1290 4125 Loan Modification Adjustment Transfer Appropriation E U 1/3/4

1290 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E P U/E 2/7 1

1290 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B P U/E 2/7 1

1290 4127 Amounts Appropriated From Specific Invested TAFS - Payable E U/E 1/2/7 1

1290 4127 Amounts Appropriated From Specific Invested TAFS - Payable B U/E 1/2/7 1

1290 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P U/E 1/2/7

1290 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P U/E 1/2/7

1290 4130 Appropriation To Liquidate Contract Authority Withdrawn E U

1290 4135 Contract Authority Liquidated E P U

1290 4136 Contract Authority To Be Liquidated by Trust Funds E U 7 1

1290 4136 Contract Authority To Be Liquidated by Trust Funds B U 7 1

1290 4138 Appropriation To Liquidate Contract Authority E U 1/2/3/4/7

1290 4140 Substitution of Borrowing Authority E P U 1/3

1290 4146 Actual Repayments of Debt, Current-Year Authority E P U

1290 4146 Actual Repayments of Debt, Current-Year Authority E B U 2/7

1290 4150 Reappropriations - Transfers-In E U

1290 4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority

E P U 2

1290 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E U 7

1290 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E U 7

1290 4157 Authority Made Available From Receipt or Appropriation Balances Previously 

Precluded From Obligation E P U 1/2/7

1290 4160 Anticipated Transfers - Current-Year Authority E P U

1290 4165 Allocations of Authority - Anticipated From Invested Balances E U 2

1290 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E U/E 1/2/3/7 1

1290 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B U/E 1/2/3/7 1

1290 4167 Allocations of Realized Authority - Transferred From Invested Balances E U/E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 117 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1290 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From 

Invested Balances - Temporary Reduction E U

1290 4170 Transfers - Current-Year Authority E P U

1290 4171 Nonallocation Transfers of Invested Balances - Receivable E D U/E 2/7 1

1290 4171 Nonallocation Transfers of Invested Balances - Receivable B D U/E 2/7 1

1290 4172 Nonallocation Transfers of Invested Balances - Payable E C U/E 2/7 1

1290 4172 Nonallocation Transfers of Invested Balances - Payable B C U/E 2/7 1

1290 4173 Nonallocation Transfers of Invested Balances - Transferred E U/E 2/7

1290 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E P U

1290 4183 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose E P/R U

1290 4193 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose E P U

1290 4370 Offset to Appropriation Realized for Redemption of Treasury Securities E U

1290 4382 Temporary Reduction - New Budget Authority E D/P U 2/3/4/7

1290 4383 Temporary Reduction - Prior-Year Balances E P U 2/3/4/7

1290 4384 Temporary Reduction/Cancellation Returned by Appropriation E P U/E 2/3/4/7 1

1290 4384 Temporary Reduction/Cancellation Returned by Appropriation B P U/E 2/3/4/7 1

1290 4384 Temporary Reduction/Cancellation Returned by Appropriation E D U 2/7 1

1290 4384 Temporary Reduction/Cancellation Returned by Appropriation B D U 2/7 1

1290 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget 

Authority E P U 2/7

1290 4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year 

Balances E P U 2/7

1290 4390 Reappropriations - Transfers-Out E E

1290 4391 Adjustments to Indefinite Appropriations E E 1

1290 4391 Adjustments to Indefinite Appropriations E U 1/3/4

1290 4392 Permanent Reduction - New Budget Authority E D/P/R U

1290 4393 Permanent Reduction - Prior-Year Balances E B/D/P/R/S U/E

1290 4394 Receipts Unavailable for Obligation Upon Collection E U 2/7 1
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 118 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1290 4394 Receipts Unavailable for Obligation Upon Collection B U 2/7 1

1290 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/P/R U

1290 4397 Receipts and Appropriations Temporarily Precluded From Obligation E P U 2/7 1

1290 4397 Receipts and Appropriations Temporarily Precluded From Obligation B P U 2/7 1

1490

1490 4042 Estimated Indefinite Borrowing Authority E U 2

1490 4044 Anticipated Reductions to Borrowing Authority E U 2

1490 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority

E B U 3

1490 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - 

Temporary Reduction E B U 2

1490 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E B U 2/7

1490 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B B U 2/7

1490 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E B U 2/7

1490 4129 Amounts Appropriated From Specific Invested TAFS - Transfers Out E B U 2/7

1490 4141 Current-Year Borrowing Authority Realized E U

1490 4142 Actual Repayment of Borrowing Authority Converted to Cash E U 1/3/4/8

1490 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E U

1490 4146 Actual Repayment of Debt, Current-Year Authority E B U 3/4

1490 4382 Temporary Reduction - New Budget Authority E B U 2/3/4/7

1490 4384 Temporary Reduction/Cancellation Returned by Appropriation E B U/E 2/3/4/7 1

1490 4384 Temporary Reduction/Cancellation Returned by Appropriation B B U/E 2/3/4/7 1

1490 4392 Permanent Reduction - New Budget Authority E B U

1690

1690 4032 Estimated Indefinite Contract Authority E U 1/3/4/7 2

1690 4034 Anticipated Adjustments to Contract Authority E U 1/3/4/7 2

Borrowing authority (discretionary and mandatory)

Contract authority (discretionary and mandatory)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 119 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1690 4131 Current-Year Contract Authority Realized E U 1/3/4/7

1690 4133 Decreases to Indefinite Contract Authority E U 1/3/4/7

1690 4137 Transfers of Contract Authority - Allocation E U 7 1

1690 4137 Transfers of Contract Authority - Allocation B U 7 1

1690 4153 Transfers of Contract Authority - Nonallocation E U 7 1

1690 4153 Transfers of Contract Authority - Nonallocation B U 7 1

1690 4157 Authority Made Available From Receipt or Appropriation Balances Previously 

Precluded From Obligation E C U 7

1690 4160 Anticipated Transfers - Current-Year Authority E C U 1/3/4/7 2

1690 4382 Temporary Reduction - New Budget Authority E C U 2/7

1690 4384 Temporary Reduction/Cancellation Returned by Appropriation E C U 2/7 1

1690 4384 Temporary Reduction/Cancellation Returned by Appropriation B C U 2/7 1

1690 4392 Permanent Reduction - New Budget Authority E C U 1/3/4/7

1690 4393 Permanent Reduction - Prior-Year Balances E C U 1/3/4/7

1690 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C U 1/3/4/7 2

1690 4397 Receipts and Appropriations Temporarily Precluded From Obligation E C U 7 1

1690 4397 Receipts and Appropriations Temporarily Precluded From Obligation B C U 7 1

1890

1890 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority

E S U 2

1890 4060 Anticipated Collections From Non-Federal Sources E D U 2

1890 4070 Anticipated Collections From Federal Sources E D U 2

1890 4121 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - 

Cancellation E S U

1890 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - 

Temporary Reduction E S U

1890 4132 Substitution of Contract Authority E S U 4

1890 4135 Contract Authority Liquidated E S U

Spending authority from offsetting collections (discretionary and mandatory)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 120 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1890 4140 Substitution of Borrowing Authority E S U

1890 4146 Actual Repayments of Debt, Current-Year Authority E S U

1890 4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority

E S U

1890 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded 

From Obligation E U

1890 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded 

From Obligation E E 1

1890 4160 Anticipated Transfers - Current-Year Authority E S U

1890 4170 Transfers - Current-Year Authority E S U

1890 4171 Nonallocation Transfers of Invested Balances - Receivable E D U/E 1 1

1890 4171 Nonallocation Transfers of Invested Balances - Receivable B D U/E 1 1

1890 4172 Nonallocation Transfers of Invested Balances - Payable E C U/E 3 1

1890 4172 Nonallocation Transfers of Invested Balances - Payable B C U/E 3 1

1890 4173 Nonallocation Transfers of Invested Balances - Transferred E U/E 1/3

1890 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E S U

1890 4183 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose E S U 2

1890 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E S U

1890 4210 Anticipated Reimbursements and Other Income E D U 2

1890 4212 Liquidation of Deficiency - Offsetting Collections E U/E

1890 4215 Anticipated Expenditure Transfers from Trust Funds E D U 2

1890 4221 Unfilled Customer Orders Without Advance E F/E U/E 1

1890 4221 Unfilled Customer Orders Without Advance B F/E U/E 1

1890 4222 Unfilled Customer Orders With Advance E U/E 1

1890 4222 Unfilled Customer Orders With Advance B U/E 1

1890 4225 Expenditure Transfers from Trust Funds - Receivable E U/E 1

1890 4225 Expenditure Transfers from Trust Funds - Receivable B U/E 1

1890 4251 Reimbursements and Other Income Earned - Receivable E F/E U/E 1

1890 4251 Reimbursements and Other Income Earned - Receivable B F/E U/E 1
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 121 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1890 4252 Reimbursements and Other Income Earned - Collected E U/E

1890 4253 Prior-Year Unfilled Customer Orders with Advance - Refunds Paid E U/E 1

1890 4255 Expenditure Transfers from Trust Funds - Collected E U/E

1890 4260 Actual Collections of "governmental-type" Fees E U/E

1890 4261 Actual Collections of Business-Type Fees E U/E

1890 4262 Actual Collections of Loan Principal E U/E

1890 4263 Actual Collections of Loan Interest E U/E

1890 4264 Actual Collections of Rent E U/E

1890 4265 Actual Collections From Sale of Foreclosed Property E U/E

1890 4266 Other Actual Business-Type Collections From Non-Federal Sources E U/E

1890 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E U/E

1890 4271 Actual Program Fund Subsidy Collected E U/E

1890 4273 Interest Collected From Treasury E U 1/3/4/8

1890 4275 Actual Collections From Liquidating Fund E U/E

1890 4276 Actual Collections From Financing Fund E U/E

1890 4277 Other Actual Collections - Federal E U/E

1890 4283 Interest Receivable From Treasury E U/E 1/3/4/8 1

1890 4283 Interest Receivable From Treasury B U/E 1/3/4/8 1

1890 4285 Receivable From the Liquidating Fund E U/E 1

1890 4285 Receivable From the Liquidating Fund B U/E 1

1890 4286 Receivable From the Financing Fund E U/E 1

1890 4286 Receivable From the Financing Fund B U/E 1

1890 4287 Other Federal Receivables E U/E 1

1890 4287 Other Federal Receivables B U/E 1

1890 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E U

1890 4382 Temporary Reduction - New Budget Authority E S U 1/3/4/7/8

1890 4383 Temporary Reduction - Prior-Year Balances E S U 1/3/4/8

1890 4384 Temporary Reduction/Cancellation Returned by Appropriation E S U/E 1/3/4/7/8 1

1890 4384 Temporary Reduction/Cancellation Returned by Appropriation B S U/E 1/3/4/7/8 1

1890 4392 Permanent Reduction - New Budget Authority E S U
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 122 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

1890 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E S U 2

1890 4398 Offsetting Collections Temporarily Precluded From Obligation E U/E 1 1

1890 4398 Offsetting Collections Temporarily Precluded From Obligation B U/E 1 1

1890 4398 Offsetting Collections Temporarily Precluded From Obligation E U 3/4 1

1890 4398 Offsetting Collections Temporarily Precluded From Obligation B U 3/4 1

1890 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected E U/E

1890 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds 

Collected E U/E

1910

2190

2190 4801 Undelivered Orders - Obligations, Unpaid E U/E 1

2190 4801 Undelivered Orders - Obligations, Unpaid B U/E 1

2190 4802 Undelivered Orders - Obligations, Prepaid/Advanced E U/E 1

2190 4802 Undelivered Orders - Obligations, Prepaid/Advanced B U/E 1

2190 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E U/E

2190 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E U/E

2190 4901 Delivered Orders - Obligations, Unpaid E U/E 1

2190 4901 Delivered Orders - Obligations, Unpaid B U/E 1

2190 4902 Delivered Orders - Obligations, Paid E U/E

2190 4908 Authority Outlayed Not Yet Disbursed E U 1/4 1

2190 4908 Authority Outlayed Not Yet Disbursed B U 1/4 1

Total budgetary resources

This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, 1043, 1290, 1490, 1690, and 1890.

Status of Budgetary Resources:

Obligations incurred (Note 31)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 123 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

2190 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E U/E

2190 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E U/E

2204

2204 4510 Apportionments E U

2204 4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment E U 2

2204 4610 Allotments - Realized Resources E U

2204 4700 Commitments - Programs Subject to Apportionment E U

2304

2304 4620 Unobligated Funds Exempt From Apportionment E U

2304 4690 Anticipated Resources - Programs Exempt From Apportionment E U 2

2304 4720 Commitments - Programs Exempt From Apportionment E U

2404

2404 4060 Anticipated Collections From Non-Federal Sources E C U 2

2404 4070 Anticipated Collections From Federal Sources E C U 2

2404 4210 Anticipated Reimbursements and Other Income E C U 2

2404 4215 Anticipated Reimbursements and Other Income E C U 2

2404 4310 Anticipated Recoveries of Prior-Year Obligations E C U 2

2404 4420 Unapportioned Authority - Pending Rescission E U

2404 4430 Unapportioned Authority - OMB Deferral E U

2404 4450 Unapportioned Authority E U/E

2404 4630 Funds Not Available for Commitment/Obligation E U

2404 4650 Allotments - Expired Authority E E

Unobligated balance, end of year:

Apportioned

Exempt from apportionment

Unapportioned
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 124 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

2490

2500

3000

3000 4801 Undelivered Orders - Obligations, Unpaid B U/E

3000 4901 Delivered Orders - Obligations, Unpaid B U/E

3006

3006 4801 Undelivered Orders - Obligations, Unpaid E U/E

3006 4831 Undelivered Orders - Obligations Transferred, Unpaid E U/E

3006 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, 

Recoveries E U/E

3006 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E U/E

3006 4901 Delivered Orders - Obligations, Unpaid E U/E

3006 4931 Delivered Orders - Obligations Transferred, Unpaid E U/E

3006 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries E U/E

3006 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E U/E

3012

3012 4801 Undelivered Orders - Obligations, Unpaid E U/E 1

3012 4801 Undelivered Orders - Obligations, Unpaid B U/E 1

Total unobligated balance, end of year

This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404.

Total budgetary resources

This line is calculated. Equals sum of SBR lines 2190 and 2490.

Change in obligated balance:

Unpaid obligations:

Unpaid obligations, brought forward, Oct 1 

Adjustments to unpaid obligations, start of year (+ or -) (Note 28)

Obligations incurred
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 125 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

3012 4802 Undelivered Orders - Obligations, Prepaid/Advanced E U/E 1

3012 4802 Undelivered Orders - Obligations, Prepaid/Advanced B U/E 1

3012 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E U/E

3012 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E U/E

3012 4901 Delivered Orders - Obligations, Unpaid E U/E 1

3012 4901 Delivered Orders - Obligations, Unpaid B U/E 1

3012 4902 Delivered Orders - Obligations, Paid E U/E

3012 4908 Authority Outlayed Not Yet Disbursed E U 1/4 1

3012 4908 Authority Outlayed Not Yet Disbursed B U 1/4 1

3012 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E U/E

3012 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E U/E

3020

3020 4802 Undelivered Orders - Obligations, Prepaid/Advanced E U/E 1

3020 4802 Undelivered Orders - Obligations, Prepaid/Advanced B U/E 1

3020 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E U/E

3020 4902 Delivered Orders - Obligations, Paid E U/E

3020 4908 Authority Outlayed Not Yet Disbursed E U 1/4 1

3020 4908 Authority Outlayed Not Yet Disbursed B U 1/4 1

3020 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E U/E

3032

3032 4831 Undelivered Orders - Obligations Transferred, Unpaid E U/E

3032 4931 Delivered Orders - Obligations Transferred, Unpaid E U/E

3042

3042 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, 

Recoveries E U/E

Outlays (gross) (-)

Actual transfers, unpaid obligations (net) (+ or -)

Recoveries of prior year unpaid obligations (-)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 126 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

3042 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries E U/E

3050

3050 4801 Undelivered Orders - Obligations, Unpaid E U/E

3050 4831 Undelivered Orders - Obligations Transferred, Unpaid E U/E

3050 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, 

Recoveries E U/E

3050 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E U/E

3050 4901 Delivered Orders - Obligations, Unpaid E U/E

3050 4931 Delivered Orders - Obligations Transferred, Unpaid E U/E

3050 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries E U/E

3050 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E U/E

3060

3060 4221 Unfilled Customer Orders Without Advance B F/E U/E

3060 4225 Expenditure Transfers from Trust Funds - Receivable B U/E

3060 4251 Reimbursements and Other Income Earned - Receivable B F/E U/E

3060 4283 Interest Receivable From Treasury B U/E

3060 4285 Receivable From the Liquidating Fund B U/E

3060 4286 Receivable From the Financing Fund B U/E

3060 4287 Other Federal Receivables B U/E

3066

3066 4199 Transfer of Expired Expenditure Transfers - Receivable E U/E 7

3066 4221 Unfilled Customer Orders Without Advance E U/E

3066 4225 Expenditure Transfers from Trust Funds - Receivable E U/E

3066 4230 Unfilled Customer Orders Without Advance - Transferred E U/E

Unpaid obligations, end of year 

Uncollected payments:

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Adjustment to uncollected pymts, Fed sources, start of year (+ or -) (Note 28)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 127 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

3066 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E U/E

3066 4233 Reimbursements and Other Income Earned - Receivable - Transferred E U/E

3066 4234 Other Federal Receivables - Transferred E U/E

3066 4251 Reimbursements and Other Income Earned - Receivable E U/E

3066 4283 Interest Receivable From Treasury E U/E

3066 4285 Receivable From the Liquidating Fund E U/E

3066 4286 Receivable From the Financing Fund E U/E

3066 4287 Other Federal Receivables E U/E

3072

3072 4221 Unfilled Customer Orders Without Advance E F/E U/E 1

3072 4221 Unfilled Customer Orders Without Advance B F/E U/E 1

3072 4225 Expenditure Transfers from Trust Funds - Receivable E U/E 1

3072 4225 Expenditure Transfers from Trust Funds - Receivable B U/E 1

3072 4251 Reimbursements and Other Income Earned - Receivable E F/E U/E 1

3072 4251 Reimbursements and Other Income Earned - Receivable B F/E U/E 1

3072 4283 Interest Receivable From Treasury E U/E 1

3072 4283 Interest Receivable From Treasury B U/E 1

3072 4285 Receivable From the Liquidating Fund E U/E 1

3072 4285 Receivable From the Liquidating Fund B U/E 1

3072 4286 Receivable From the Financing Fund E U/E 1

3072 4286 Receivable From the Financing Fund B U/E 1

3072 4287 Other Federal Receivables E U/E 1

3072 4287 Other Federal Receivables B U/E 1

3082

3082 4199 Transfer of Expired Expenditure Transfers - Receivable E U/E 7

3082 4230 Unfilled Customer Orders Without Advance - Transferred E F/E U/E

3082 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E U/E

3082 4233 Reimbursements and Other Income Earned - Receivable - Transferred E F/E U/E

Change in uncollected pymts, Fed sources (+ or -)

Actual transfers, uncollected pymts, Fed sources (net) (+ or -)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 128 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

3082 4234 Other Federal Receivables - Transferred E U/E

3090

3090 4199 Transfer of Expired Expenditure Transfers - Receivable E U/E 7

3090 4221 Unfilled Customer Orders Without Advance E F/E U/E

3090 4225 Expenditure Transfers from Trust Funds - Receivable E U/E

3090 4230 Unfilled Customer Orders Without Advance - Transferred E F/E U/E

3090 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E U/E

3090 4233 Reimbursements and Other Income Earned - Receivable - Transferred E F/E U/E

3090 4234 Other Federal Receivables - Transferred E U/E

3090 4251 Reimbursements and Other Income Earned - Receivable E F/E U/E

3090 4283 Interest Receivable From Treasury E U/E

3090 4285 Receivable From the Liquidating Fund E U/E

3090 4286 Receivable From the Financing Fund E U/E

3090 4287 Other Federal Receivables E U/E

3100

3200

4175

4177

Uncollected pymts, Fed sources, end of year (-)

Memorandum (non-add) entries:

Obligated balance, start of year (+ or -)

This line is calculated. Equals sum of SBR lines 3000, 3006, 3060 and 3066.

Obligated balance, end of year (+ or -)

This line is calculated. Equals sum of detailed SBR lines 3000, 3006, 3012, 3020, 3032, 3042, 3060, 3066, 3072 and 3082. Line 3200 also equals the sum of SBR 

Budget Authority and Outlays, Net:

Budget authority, gross (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 1290, 1490, 1690 and 1890.

Actual offsetting collections (discretionary and mandatory) (-)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 129 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

4177 4212 Liquidation of Deficiency - Offsetting Collections E U/E

4177 4222 Unfilled Customer Orders With Advance E U/E 1

4177 4222 Unfilled Customer Orders With Advance B U/E 1

4177 4252 Reimbursements and Other Income Earned - Collected E U/E

4177 4253 Prior-Year Unfilled Customer Orders with Advance - Refunds Paid E U/E

4177 4255 Expenditure Transfers from Trust Funds - Collected E U/E

4177 4260 Actual Collections of "governmental-type" Fees E U/E

4177 4261 Actual Collections of Business-Type Fees E U/E

4177 4262 Actual Collections of Loan Principal E U/E

4177 4263 Actual Collections of Loan Interest E U/E

4177 4264 Actual Collections of Rent E U/E

4177 4265 Actual Collections From Sale of Foreclosed Property E U/E

4177 4266 Other Actual Business-Type Collections From Non-Federal Sources E U/E

4177 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E U/E

4177 4271 Actual Program Fund Subsidy Collected E U/E

4177 4273 Interest Collected From Treasury E U 1/3/4/8

4177 4275 Actual Collections From Liquidating Fund E U/E

4177 4276 Actual Collections From Financing Fund E U/E

4177 4277 Other Actual Collections - Federal E U/E

4177 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E U 3/4/8

4177 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected E U/E

4177 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds 

Collected E U/E

4178

4178 4221 Unfilled Customer Orders Without Advance E F/E U/E

4178 4221 Unfilled Customer Orders Without Advance B F/E U/E

4178 4225 Expenditure Transfers from Trust Funds - Receivable E U/E

4178 4225 Expenditure Transfers from Trust Funds - Receivable B U/E

Change in uncollected customer payments from Federal Sources (discretionary and mandatory) (+ or -)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 130 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

4178 4251 Reimbursements and Other Income Earned - Receivable E F/E U/E

4178 4251 Reimbursements and Other Income Earned - Receivable B F/E U/E

4178 4283 Interest Receivable From Treasury E U/E

4178 4283 Interest Receivable From Treasury B U/E

4178 4285 Receivable From the Liquidating Fund E U/E

4178 4285 Receivable From the Liquidating Fund B U/E

4178 4286 Receivable From the Financing Fund E U/E

4178 4286 Receivable From the Financing Fund B U/E

4178 4287 Other Federal Receivables E U/E

4178 4287 Other Federal Receivables B U/E

4179

4179 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority

E S U

4179 4060 Anticipated Collections From Non-Federal Sources E D U

4179 4070 Anticipated collections From Federal Sources E D U

4179 4160 Anticipated Transfers - Current-Year Authority E S U

4179 4210 Anticipated Reimbursements and Other Income E D U

4179 4215 Anticipated Expenditure Transfers from Trust Funds E D U

4180

4185

4185 4802 Undelivered Orders - Obligations, Prepaid/Advanced E U/E 1

4185 4802 Undelivered Orders - Obligations, Prepaid/Advanced B U/E 1

4185 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E U/E

4185 4902 Delivered Orders - Obligations, Paid E U/E

Anticipated offsetting collections (discretionary and mandatory) (+ or -)

Budget Authority, net (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 4175, 4177, 4178 and 4179.

Outlays, gross (discretionary and mandatory)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 131 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

4185 4908 Authority Outlayed Not Yet Disbursed E U 1/4 1

4185 4908 Authority Outlayed Not Yet Disbursed B U 1/4 1

4185 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E U/E

4187

4187 4212 Liquidation of Deficiency - Offsetting Collections E U/E

4187 4222 Unfilled Customer Orders With Advance E U/E 1

4187 4222 Unfilled Customer Orders With Advance B U/E 1

4187 4252 Reimbursements and Other Income Earned - Collected E U/E

4187 4253 Prior-Year Unfilled Customer Orders with Advance - Refunds Paid E U/E

4187 4255 Expenditure Transfers from Trust Funds - Collected E U/E

4187 4260 Actual Collections of "governmental-type" Fees E U/E

4187 4261 Actual Collections of Business-Type Fees E U/E

4187 4262 Actual Collections of Loan Principal E U/E

4187 4263 Actual Collections of Loan Interest E U/E

4187 4264 Actual Collections of Rent E U/E

4187 4265 Actual Collections From Sale of Foreclosed Property E U/E

4187 4266 Other Actual Business-Type Collections From Non-Federal Sources E U/E

4187 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E U/E

4187 4271 Actual Program Fund Subsidy Collected E U/E

4187 4273 Interest Collected From Treasury E U 1/3/4/8

4187 4275 Actual Collections From Liquidating Fund E U/E

4187 4276 Actual Collections From Financing Fund E U/E

4187 4277 Other Actual Collections - Federal E U/E

4187 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E U 3/4/8

4187 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected E U/E

4187 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds 

Collected E U/E

Actual offsetting collections (discretionary and mandatory) (-)
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 132 IRC Handout April 22, 2014

SBR 

Line 

No.

USSGL 

Account USSGL Account Title

Begin / 

End 

Debit / 

Credit Auth Type 

Trans 

Partner TAFS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2014 Reporting 

USSGL Account Attributes

 for FACTS II TAFS Attributes

4190

4200 4

4210

Distributed offsetting receipts (-)

(Not supported by USSGL)

Agency outlays, net (discretionary and mandatory)

(Not supported by USSGL)

Outlays, net (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 4185 and 4187.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 133 IRC Handout April 22, 2014

FOOTNOTES AND ADDITIONAL INFORMATION:

ADDITIONAL INFORMATION

- The SBR is submitted on an agency-wide basis, whereas the SF 133 is submitted by Treasury Appropriation Fund Sybmol (TAFS.) The SBR should include a separate column for 

nonbudgetary Credit Program financing accounts.

3/ The total of the specified balances in the USSGL accounts for this line should equal the beginning balances of USSGL accounts 4450, 4650, and 4620.

4/ Distributed offsetting receipt accounts are included to reconcile to information in the Budget of the United States Government and the Combined Statement of Receipts, Outlays, 

and Balances of the United States Government. This line must equal cash deposits for distributed offsetting receipts to Treasury that are reported on SF 224, FMS 1219, and FMS 

1220. In all cases, include only amounts collected, deposited, and distributed in offsetting receipt accounts. Refer to the Quarterly Distributed Offsetting Receipts by Department 

Reports published by FMS at www.fms.treas.gov/mts/receipts-by-dept.

5/ This line corresponds with SF133/P&F line 1020. However, budgetary and financial statement requirements for reporting adjustments differs from one another. For budgetary 

reporting, materiality thresholds do not apply, whereas for financial statement reporting, materiality thresholds do apply. Therefore the balance of this line will not always tie with the 

balance of SF133/P&F line 1020.

6/ This line corresponds with SF133/P&F line 3016. However, budgetary and financial statement requirements for reporting adjustments differs from one another. For budgetary 

reporting, materiality thresholds do not apply, whereas for financial statement reporting, materiality thresholds do apply. Therefore the balance of this line will not always tie with the 

balance of SF133/P&F line 3016.

- The SBR includes "prior-period adjustments" while the SF 133 includes "prior year adjustments." These terms are defined in OMB Circular No. A-136 and OMB Circular No. A-11.

2/ Anticipated amounts should be zero for the yearend preclosing trial balance.

1/ When the same SBR line number uses both a beginning (B) and ending (E) balance for the same USSGL account, the beginning balance is subtracted from the ending balance.

FOOTNOTES

- Information on the SBR should be consistent with budget execution information on the SF 133.

- Use USSGL account attribute domains as provided in USSGL Section IV.

- The crosswalk from the USSGL to the Statement of Budgetary Resources (SBR) is in compliance with OMB Circular No. A-136, Financial Reporting Requirements.

- The SBR includes Distributed Offsetting Receipts to compute agency-wide Net Outlays while the SF 133 does not.

- There are three major format differences between the SF 133 and the SBR.